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Abstrak :
Dalam beberapa tahun terakhir, pengembangan Perbankan Syariah memiliki banyak kontribusi kepada keuangan Internasional. Namun, ini diikuti oleh industri lain seperti pasar modal dan juga perusahaan. Oleh karena itu, perlu memahami bagaimana Corporate Governance Islam harus mengikuti oleh industri, Dalam tulisan ini, menguraikan beberapa Corporate Governance Islam di ASIA dan Negara GCC serta didirikan selama tahun ini, ada: Indonesia, Malaysia dan Pakistan. Dan dari GCC adalah: Saudi Arabia, Dubai dan Bahrain.

Abstrak :
Dalam beberapa tahun terakhir, pengembangan Perbankan Syariah memiliki banyak kontribusi kepada keuangan Internasional. Namun, ini diikuti oleh industri lain seperti pasar modal dan juga perusahaan. Oleh karena itu, perlu memahami bagaimana Corporate Governance Islam harus mengikuti oleh industri, Dalam tulisan ini, menguraikan beberapa Corporate Governance Islam di ASIA dan Negara GCC serta didirikan selama tahun ini, ada: Indonesia, Malaysia dan Pakistan. Dan dari GCC adalah: Saudi Arabia, Dubai dan Bahrain.

Abstrak :
Penelitian ini bertujuan untuk mengetahui kualitas implementasi Islamic Corporate Governance pada Bank Syariah di Indonesia. Sampel yang digunakan adalah laporan tahunan dari 11 (sebelas) Bank Umum Syariah di Indonesia dengan periode laporan dari tahun 2014 sampai dengan tahun 2017. Metode pengukuran yang digunakan adalah Islamic Corporate Governance Index (ICGI) yang dikeluarkan oleh Organisasi Internasional CIBAFI dan The World Bank. Hasil penelitian menunjukkan bahwa skor rata-rata ICGI yang diperoleh Bank Umum Syariah selama 4 tahun sebesar 78,16% dengan skor rata-rata tertinggi diperoleh Bank Syariah Mandiri dan skor rata-rata terendah diperoleh Bank Syariah Bukopin. Skor rata-rata ICGI menunjukkan peningkatan setiap tahunnya. Hasil penelitian juga menunjukkan bahwa skor rata-rata ICGI untuk Bank Umum Syariah yang sudah beroperasi lebih dari 10 (sepuluh) tahun lebih tinggi daripada Bank Umum Syariah yang beroperasi kurang dari 10 (sepuluh) tahun. Sementara itu, komponen pengendalian internal dan audit eksternal cenderung kuat. Sedangkan komponen dewan komite cenderung lemah ......This study aims to determine the quality of Islamic Corporate Governance implementation on Islamic Bank in Indonesia. The data used is the annual report of 11 (eleven) Islamic Commercial Banks in Indonesia with reporting period from 2014 to 2017. The measurement method used is the Islamic Corporate Governance Index (ICGI) issued by the International Organization of CIBAFI and The World Bank. The result showed that the average score of ICGI for Islamic Banks amounted to 78.16% with the highest average score for Bank Syariah Mandiri and the lowest average score for Bank Syariah Bukopin. ICGI average score shows an increase in every year. The result also show that the average ICGI scores for Islamic Banks that have been operating for more than 10 (ten) years are higher than Islamic Banks which is operating for less than 10 (ten) years. Meanwhile, internal control and external audit component is found to be strong. On the other hand, the committee board component tend to be weak.

Abstrak :
ABSTRAK
Penelitian ini ditujukan untuk menguji faktor-faktor yang mempengaruhi tingkat pengungkapan Islamic Social Responsibility ISR Bank Islam. Dengan menggunakan indeks ISR berdasarkan Accounting and Auditing Organization for Islamic Financial Institution AAOIFI yang terdiri dari 72 item pengungkapan, kemudian dilakukan konten analisis terhadap 52 Bank Islam dari 13 negara selama periode 2014 sampai 2016. Penelitian ini menggunakan analisis regresi untuk mengetahui pengaruh dari tiga aspek utama yang diuji yaitu internasionalisasi, Islamic corporate governance, dan konteks sosial politik. Dari hasil analisis 148 laporan tahunan Bank Islam, ditemukan bahwa tingkat pengungkapan ISR antar negara sangat bervariasi. Meskipun secara keseluruhan, rata-rata pengungkapan ISR dari sampel yang dianalisis menunjukan tingkat pengungkapan yang rendah 44 . Dari aspek internasionalisasi, penelitian ini mengkonfirmasi bahwa proporsi dari kepemilikan saham asing dan status Bank Islam mutlinasional secara signifikan mempengaruhi tingkat pengungkapan ISR, namun penelitian ini tidak mendapat bukti yang cukup bahwa pengalaman luar negeri CEO berpengaruh terhadap pengungkapan ISR. Secara keseluruhan hasil analisis regresi menunjukan kondisi sosial politik negara asal dari Bank Islam dan mekanisme Islamic corporate governance mempengaruhi secara signifikan tingkat pengungkapan ISR Bank Islam

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ABSTRACT
This paper examines the determinants of Islamic Social Responsibility ISR disclosure in Islamic Bank. Using a comprehensive ISR index based on Accounting and Auditing Organization for Islamic Financial Institution AAOIFI , comprising 72 item disclosure, we content analyze the annual report of 52 Islamic banks from 13 countries spanning 2014 2016. Ordinary Least Square Regression analysis was used to test the impact of three main aspect which is Internationality, Islamic Corporate Governance, and Socio Political context as a driver of ISR disclosure. The paper find that the level of ISR disclosure across the country varies significantly.However, ISR disclosure by Islamic Bank is still very low 44 . From the internationality aspect, we found that the proportion of foreign ownership and the status of the multinational Islamic banks influenced the level of ISR disclosure, but we did not finds that the CEO 39 s overseas experience affected the level of disclosure. Overall, we find that the aspect of Islamic Corporate Governance and Socio Political context are the main determinant of ISR disclosure by Islamic Bank.

Abstrak :
This study aims to examine the influence of Islamic corporate governance, size of the Board of Commissioners, the composition of the Board of Commissioners, Frequency of Meetings of the Board of Commissioners, the size of the Audit Committee Independent, The composition of the Audit Committee Number of Meetings Audit Committee, Profitability and Liquidity on the disclosure of corporate social responsibility (case study on the bank Sharia in Indonesia). This research is a quantitative study using scientific research in the form of positive economics. The nature and type of this research is descriptive method used is based on a survey of the literature. Data used is secondary data obtained from www.btgo.id and corporate websites. The analytical method used is multiple linear regression analysis with SPSS version 22. The population in this study are all Islamic banks registered in Bank Indonesia during the period 2012 to 2014. While the sample is determined by using purposive sampling method in order to obtain a sample of 10 banks with observations for 3 years.

Based on the results of multiple regression analysis with significance level of 5%, then the results of this study concluded: (1) Islamic Corporate Governance consisting of Existence and expertise Sharia Supervisory Board has no significant effect on the disclosure of corporate social responsibility. (2) The size of the BOC significant effect on the disclosure of corporate social responsibility. (3) The composition of the Board of Commissioners has no significant effect on the disclosure of corporate social responsibility. (4) The frequency of the number of board meetings no significant effect on the disclosure of disclosure of corporate social responsibility. (5) The size independent audit committee has no significant effect on the disclosure of corporate social responsibility. (6) The composition of the independent audit committee has no significant effect on the disclosure of corpora te social responsibility. (7) The number of meetings of the audit committee has no significant effect on the disclosure of corporate social responsibility. (8) Profitability has no significant effect on the disclosure of corporate social responsibility. (9) Liquidity no significant effect on the disclosure of corporate social responsibility. (10) Islamic corporate governance, size of the Board of Commissioners, the composition of the Board of Commissioners, Frequency of Meetings of the Board of Commissioners, the size of the Audit Committee Independent, The composition of the Audit Committee Number of Meetings Audit Committee, Profitability and Liquidity on the disclosure of corporate social responsibility jointly significant effect on disclosures corporate social responsibility.